HB 507

1
A bill to be entitled
2An act relating to exemptions from the tax on sales, use,
3and other transactions; amending s. 212.02, F.S.; defining
4the term "low-volume irrigation" or "microirrigation";
5amending s. 212.08, F.S.; including in the exemption for
6items in agricultural use certain agricultural machinery
7or farm equipment used for low-volume irrigation or
8microirrigation; deleting certain exemptions relating to
9certain equipment and fuel used in breeding poultry;
10providing an effective date.
11
12Be It Enacted by the Legislature of the State of Florida:
13
14     Section 1.  Subsection (33) is added to section 212.02,
15Florida Statutes, to read:
16     212.02  Definitions.--The following terms and phrases when
17used in this chapter have the meanings ascribed to them in this
18section, except where the context clearly indicates a different
19meaning:
20     (33)  "Low-volume irrigation" or "microirrigation" means
21irrigation by means of frequent application of small quantities
22of water directly on or below the soil surface, usually as
23discrete drops, tiny streams, or miniature sprays through
24emitters placed along the water delivery pipes. Low-volume
25irrigation and microirrigation systems are designed to deliver
26water at a rate of 45 gallons per hour or less per exit point.
27The physical components required to apply water by low-volume
28irrigation or microirrigation methods include all equipment and
29system components necessary to transport water from the pump or
30pumping station to the crop through the low-volume irrigation or
31microirrigation system. System components include pumps, pumping
32stations, control stations, filtration equipment pressure
33regulators, piping, tubing, emitters, valves, fittings, gauges,
34sensors, sprinklers, and safety devices.
35     Section 2.  Paragraph (a) of subsection (5) of section
36212.08, Florida Statutes, is amended to read:
37     212.08  Sales, rental, use, consumption, distribution, and
38storage tax; specified exemptions.--The sale at retail, the
39rental, the use, the consumption, the distribution, and the
40storage to be used or consumed in this state of the following
41are hereby specifically exempt from the tax imposed by this
42chapter.
43     (5)  EXEMPTIONS; ACCOUNT OF USE.--
44     (a)  Items in agricultural use and certain nets.--There are
45exempt from the tax imposed by this chapter nets designed and
46used exclusively by commercial fisheries; disinfectants,
47fertilizers, insecticides, pesticides, herbicides, fungicides,
48and weed killers used for application on crops or groves,
49including commercial nurseries and home vegetable gardens, used
50in dairy barns or on poultry farms for the purpose of protecting
51poultry or livestock, or used directly on poultry or livestock;
52portable containers or movable receptacles in which portable
53containers are placed, used for processing farm products; field
54and garden seeds, including flower seeds; nursery stock,
55seedlings, cuttings, or other propagative material purchased for
56growing stock; seeds, seedlings, cuttings, and plants used to
57produce food for human consumption; cloth, plastic, and other
58similar materials used for shade, mulch, or protection from
59frost or insects on a farm; and low-volume irrigation or
60microirrigation equipment or components, as defined in s.
61212.02(33), used in agricultural production generators used on
62poultry farms; and liquefied petroleum gas or other fuel used to
63heat a structure in which started pullets or broilers are
64raised; however, such exemption shall not be allowed unless the
65purchaser or lessee signs a certificate stating that the item to
66be exempted is for the exclusive use designated herein. Also
67exempt are cellophane wrappers, glue for tin and glass
68(apiarists), mailing cases for honey, shipping cases, window
69cartons, and baling wire and twine used for baling hay, when
70used by a farmer to contain, produce, or process an agricultural
71commodity.
72     Section 3.  This act shall take effect July 1, 2006.


CODING: Words stricken are deletions; words underlined are additions.